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31 1999

STAMP DUTIES CONSOLIDATION ACT, 1999

PART 12

Repeals, etc.

Repeals.

160. —(1) Subject to subsection (2), each enactment mentioned in column (2) of Schedule 3 (which in this Act are collectively referred to as “the repealed enactments”) is hereby repealed or revoked to the extent specified opposite that mentioned in column (3) of that Schedule.

(2) This Act shall not apply in relation to stamp duty on—

(a) instruments specified in Schedule 1 which were executed before the date of the passing of this Act,

(b) transactions, within the meaning of section 116 , taking place before the date of the passing of this Act,

(c) statements, within the meaning of sections 123(2), 124(1)(b), 124(2)(b), 124(2)(d)(i), 125(2) and 126(2), which would fall to be delivered under the repealed enactments before the date of the passing of this Act,

and the repealed enactments shall continue to apply in relation to stamp duty on the—

(i) instruments mentioned in paragraph (a),

(ii) transactions mentioned in paragraph (b), and

(iii) statements mentioned in paragraph (c),

to the same extent that they would have applied if this Act had not been enacted.

(3) Notwithstanding subsection (1), any provision of the repealed enactments which imposes a fine, forfeiture, penalty or punishment for any act or omission shall, in relation to any act or omission which took place or began before the date of the passing of this Act, continue to apply in substitution for the provision of this Act to which it corresponds.

(4) Anything done under or in connection with the provisions of the repealed enactments which correspond to the provisions of this Act shall be deemed to have been done under or in connection with the provisions of this Act to which those provisions of the repealed enactments correspond; but nothing in this subsection shall affect the operation of subsections (3) and (4) of section 163 .

Saving for enactments not repealed.

161. —This Act (other than subsections (2) to (4) of section 163 ) shall apply subject to so much of any Act as contains provisions relating to or affecting stamp duties as—

(a) is not repealed by this Act, and

(b) would have operated in relation to stamp duties if this Act had not been substituted for the repealed enactments.

Consequential amendments to other enactments.

162. Schedule 4, which provides for amendments to other enactments consequential on the passing of this Act, shall apply for the purposes of this Act.

Continuity and construction of certain references to old and new law.

163. —(1) The Commissioners shall have all the jurisdictions, powers and duties in relation to stamp duties and fees collected by means of stamps under this Act which they had before the passing of this Act.

(2) The continuity of the operation of the law relating to stamp duties and fees collected by means of stamps shall not be affected by the substitution of this Act for the repealed enactments.

(3) Any reference, whether express or implied, in any enactment or document (including this Act and any Act amended by this Act)—

(a) to any provision of this Act, or

(b) to things done or to be done under or for the purposes of any provisions of this Act,

shall, if and in so far as the nature of the reference permits, be construed as including, in relation to the times, years or periods, circumstances or purposes in relation to which the corresponding provision in the repealed enactments applied or had applied, a reference to, or, as the case may be, to things done or to be done under or for the purposes of, that corresponding provision.

(4) Any reference, whether express or implied, in any enactment or document (including the repealed enactments and enactments passed and documents made after the passing of this Act)—

(a) to any provision of the repealed enactments, or

(b) to things done or to be done under or for the purposes of any provisions of the repealed enactments,

shall, if and in so far as the nature of the reference permits, be construed as including, in relation to the times, years or periods, circumstances or purposes in relation to which the corresponding provision of this Act applies, a reference to, or, as the case may be, to things done or to be done under or for the purposes of, that corresponding provision.

Short title.

164. —This Act may be cited as the Stamp Duties Consolidation Act, 1999 .